Regulations Governing Customs Clearance Procedures for Maritime Express Consignments｜第 10 條｜Clearance Procedures｜Regulation｜In Force
財政部 / 關務署｜v113.11.13
Effective Date: 2026-03-01｜Last Amended: 2026-02-23
本條是海運快遞（集運）包裹能否順利通關的第一道依據。海運快遞業者應將發票及可資辨識之條碼標籤黏貼於貨物上供海關查核；屬非商業交易且確無發票者，應黏貼經發貨人簽署之價值聲明文件。標籤或發票若未貼、脫落或毀損，必須先補貼才能辦理通關，補貼須由運輸業者與海運快遞業者聯名敘明理由、申經海關同意，並在海關派員監視下辦理。對委託集運的進口人而言，這說明了為何包裹外必須有完整標籤與價值文件，以及標籤毀損時為何會延誤通關。
Maritime express delivery enterprises shall attach corresponding commercial invoices, recognizable bar codes or labels onto their maritime express consignments for Customs check, but in a case of non-commercial transaction, a statement of the consignment’s value endorsed by the consignor shall be attached instead to replace commercial invoices. Where any invoice, bar code or label refered to in the previous paragraph is found missing, coming off or damaged, it should first be reattached before customs clearance. The forwarding operator and maritime express delivery enterprise shall jointly state the reasons for reattaching the invoice, bar code or label. Upon approval by Customs, the reattachment shall be processed in the presence of supervising personnel designated by Customs. For maritime express consignments declared with a general import/export declaration form and approved for document review or physical examination as the customs clearance method, its invoices and other relevant documents shall also be enclosed upon supplementing the written declaration for Customs inspection.
依本辦法第十條第一項，海運快遞業者應將發票及可資辨識之條碼標籤黏貼於海運快遞貨物上，供海關查核。屬非商業交易確無發票者，應黏貼經發貨人簽署之價值聲明文件。
依同條第二項，發票或條碼標籤有未貼、脫落或毀損情事者，應先行補貼始得辦理通關；補貼時應由運輸業者及海運快遞業者聯名敘明理由，申經海關同意後，於海關派員監視下辦理。
依同條第三項，以一般進出口報單申報之海運快遞貨物，經核定為按文件審核或貨物查驗之通關方式處理者，於補送書面報單時，應檢附發票及其他有關文件，以供查核。